The Influence of Audit Tenure and Audit Committee on Earnings Quality

The Influence of Audit Tenure and Audit Committee on Earnings Quality

One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies...

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Bibliographic Details
Main Authors: Fatima Zakiya Razani, Liu Xia
Format: Article
Language:English
Published: FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS JENDERAL SOEDIRMAN 2017-01-01
Series:Jurnal Akuntansi, Manajemen dan Ekonomi
Online Access:http://jos.unsoed.ac.id/index.php/jame/article/view/949

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